A great website this is:
Thus far, 11 forwards, 7 defencemen, and 2 goalies have been signed to 1 way contracts.
I don't see the purpose of a maximum 23 man roster, unless guys are banged up. You end up paying ~1M to the kids throughout the season to sit in the pressbox, munching Orville Popcorn. The opportunity cost is development time in the minors. Teams like the Canucks have in recent years, used the 21 man roster layout. 1 extra forward is sufficient. Call up another forward of a 7th defenceman if a few guys are banged up.
Assuming the Oilers go with the traditional 14 forwards, 7 defenceman, and 2 goalies layout, the Oilers cap hit for the 2007-2008 season is approximately 46M. That's assuming Nilsson (1.013), Jacques (.668M) and Stortini (.534M) are the extra forwards.
The 7 one-way defenceman contracts all but assures Gilbert and Roy will start the season in the AHL.
In any event, the Oilers have approximately 4.0M-4.3M in cap space. Ideally, starting the year at 48.75-49.0M still allows you flexibility at the trade deadline (5.2M-6.2M) and short term injuries/call-ups.
Kevin Lowe claimed he's still not sold on the forward situation, and implies the Oilers will spend up to the cap if they find the right moves. Certainly an encouraging word for Oiler fans, considering the EIG's history, pre-Daryl Katz Press Release.
EDIT: nhlnumbers.com hasn't listed Garon's salary. Tack on another 1.2M to the cap hit.